Characteristics of the work of leading authors of the Accounting Review, 1926-1945

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The Accounting Historians Journal Vol. 17, No. 1 June 1990
Robert J. Fleming Samuel P. Graci and
Joel E. Thompson NORTHERN MICHIGAN UNIVERSITY
CHARACTERISTICS OF THE WORK OF LEADING AUTHORS OF THE ACCOUNTING REVIEW, 1926-1945
Abstract: The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares the work of those authors who had the most publications in The Accounting Review (Leading Authors) during 1926-1945 with more recent contributions. The results with respect to topic of articles, research methods, citations, and article length reflect the Leading Authors' practical orientation, an attribute that is not particularly apparent in the work of current authors.
Most of us are probably familiar with the current contents of The Accounting Review. Both Sundem [1987] and Kinney [1990] report that most recently accepted papers are quantitative/empirical with topics primarily in financial ac-counting, auditing, managerial accounting and taxation. They also note that almost all of the authors of recent submissions are affiliated with universities. Moreover, according to its editorial policy, the primary audience for The Accounting Review [AAA, 1990] should be "...academicians, graduate students, and others interested in accounting research."
Most of us are also aware that The Accounting Review has changed considerably over the years; however, our perceptions are likely to vary dramatically on the nature of The Accounting Review in its early years. While we might know that financial accounting was the dominant topic and that most of the writing
We are grateful to Tom Koster and Sue Wakkuri for their assistance on this project and to the participants of a concurrent session at the 1989 Annual Meeting of the American Accounting Association where an earlier version of this paper was presented. We are also grateful to two anonymous reviewers and Dale Flesher, the Editor, for their suggestions.